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Legal Update

Brazil Decree No. 61,791/2016 Amends Provisions of the ICMS Regulations Related to Operations with Computer Programs

14 January 2016
Tauil & Chequer Legal Update

On December 1, 2016, the State of São Paulo published Decree No. 61,791/2016, which amended provisions of the ICMS Regulations/SP specifically related to operations with computer programs.

According to the new decree, as set forth by ICMS Agreement No. 181/2015, the ICMS tax basis on operations with standardized software, computer programs, applications and electronic files,  regardless of their medium, was reduced to an effective tax rate of 5% (five percent). The decree also clarifies that the reduced tax basis does not apply to electronic games, even if educational, regardless of what type of media and equipment they are used on.

Additionally, it was determined that the tax will not be levied in transactions with standardized software, even if potentially alterable, when made available through electronic transfers (download or streaming), until the location of the of the taxable event is determined in order to correctly identify the establishment liable for the tax.

The Decree became enforceable on the date of its publication (January 12, 2016), and came into full effect on January 1, 2016.


  • Ivan Tauil
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  • Celso Grisi
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  • Thaís Abreu de Azevedo Silva
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Related People

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